In 2012 , Jed James began planting a vineyard.The costs of the land preparation , labor ,rootstock and planting were capitalized.The land preparation costs do not include any nondepreciable land costs. In 2016 , when the plants became viable , Jed placed the vineyard in service. Jed wants to know whether he can claim a deduction under section 179 on his 2016 income tax return for the 2012 costs for planting the vineyard